Tourism enterprises need to pay VAT, additional taxes and corporate income tax. Tourism service refers to the business activities that arrange transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists. Value-added tax 1. From October 1, 2121 to February 31, 2121, taxpayers' income from providing tourism services shall be exempted from value-added tax. Taxpayers who are exempted from value-added tax in accordance with the above provisions may declare tax exemption on their own without going through the relevant tax exemption filing procedures, but they shall keep relevant certification materials for future reference. 2. Domestic units and individuals providing overseas tourism services are exempt from value-added tax. 3. When the pilot taxpayers provide tourism services, they can choose to receive the full price and other expenses, deduct the fees charged for tourism services and the accommodation fees, meals, transportation fees and visa fees paid to other units or individuals, and pay the travel expenses of other group tourism enterprises for sales. If the pilot taxpayers choose the above method to calculate the sales volume and collect and pay the above fees from the buyers of tourism services, they may not issue special VAT invoices, but may issue ordinary invoices. Additional taxes and fees 1. If taxpayers' income from providing tourism services is exempt from value-added tax, the corresponding urban maintenance and construction tax, education surcharge and local education surcharge are zero. 2. When the sales volume of tourism services is calculated by the differential tax method, the payer whose monthly sales volume does not exceed RMB 1,111,111 (the taxable quarterly sales volume does not exceed RMB 311,111) after the differential is exempted from additional education fees and local education fees. Enterprise income tax 1. In 2121, the loss carry-over period of enterprises in difficult industries with great epidemic impact will be extended from 5 years to 8 years. Enterprises in difficult industries include transportation, catering, accommodation and tourism (referring to travel agencies and related services and scenic spot management), and the specific judgment criteria are implemented according to the current National Economic Industry Classification. In 2121, the main business income of enterprises in difficult industries must account for more than 51% of the total income (excluding non-taxable income and investment income).